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THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 04/2021-State Tax (Rate), No. F10 - 39/2021/CT/V(48),Dated 29th July 2021

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in'the public interest so to do, hereby makes the following further amendments in the notification No. 11/2017-State Tax (Rate), No. F-10-43/2017/CT/V(79), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- '

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (1), the following shall be inserted, namely, -

"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the state tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.".

3. This notification shall be deemed to have come into force with effect from the 14th June of Mav 2021.

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI,

Principal Secretary.